Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 163.—Interest

Internal Revenue Bulletin 2005-14 · 2026-10-03 edition · updated 2026-10-04 · United States

26 CFR 1.163–10T: Qualified residence interest (temporary).

Is interest paid on a home mortgage that has been refinanced more than one time deductible as qualified housing interest for purposes of the alternative minimum tax? See Rev. Rul. 2005-11, page 816.

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Internal Revenue Bulletin 2005-14

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